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NY F80311

December 20, 1999

CLA-2-63:RR:NC:TA:349 F80311


TARIFF NO.: 6302.60.0030; 6307.90.9989; 6505.90.2060

Mr. J. Maxwell Bleakie
China Christmas Collection Ltd.
1807-1812, 18/F., Ming Pao Industrial Centre, Block B 18 Ka Yip Street
Chai Wan, Hong Kong

RE: The tariff classification of a wash glove, novelty rabbit figure and a hair towel from China.

Dear Mr. Bleakie:

In your letter dated November 29, 1999 you requested a classification ruling.

Style number Y009273 is a wash glove. The outer shell of the glove is made from cotton terry toweling fabric. The terry fabric is laminated to a plastic foam that is backed with knit tricot fabric. One side of the glove features an applique depicting a duck. The duck is stuffed with a fiberfill. The glove measures approximately 5 X 10 inches. There is an opening at one end used to accommodate the insertion of a hand. A hang loop is sewn to the glove near the wristband. This item is used during bathing.

Style number S00902ID is a textile rabbit figure. It measures approximately 6.5 x 14 inches, with a textile fabric head that resembles a rabbit’s head. It also has hands that are padded. The head and hands are attached to a tubular body. The back of the body portion is made from fabric and it features a zipper opening. The front features a sheer woven fabric and a clear plastic. The figurine is carrying in one hand a straw hat and attached to the other hand is a wooden birdhouse.

Style number Y009247 is a “hair tie towel”. The item is designed to fit the head. It is used by women to wrap their hair in after washing to absorb excess water and aid drying. The towel is held in place by means of a button and an elastic loop, which are sewn at each end. Since the “hair tie towel” is specially shaped and designed to be worn, it is not similar to the towels that are classified under the heading for toilet and kitchen linen.

The applicable subheading for the wash glove will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton... towels: other. The duty rate will be 9.7 percent ad valorem. Effective January 2000 the duty rate will be 9.6 percent ad valorem.

The applicable subheading for the rabbit figure will be 6307.90.9989, HTS, which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. The duty rate for the year 2000 remains the same.

The applicable subheading for the “hair tie towel” will be 6505.90.2060, HTS, which provides for which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of cotton, flax or both: Not knitted: certified hand-loomed and folklore products; and headwear of cotton, Other.” The duty rate will be 7.8% ad valorem. Effective January 2000 the duty rate will be 7.7 percent ad valorem.

The wash glove falls within textile category designation 369. The towel falls within textile category designation 359. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-637-7078.


Robert B. Swierupski

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